| Case ID |
1ba0d223-4f38-4e0c-b1d1-cefe40710bc7 |
| Body |
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| Case Number |
STA No. 41/PB/2018 |
| Decision Date |
Apr 04, 2018 |
| Hearing Date |
Mar 29, 2018 |
| Decision |
The appeal was accepted on the basis that the Deputy Commissioner Inland Revenue (DCIR) did not have the jurisdiction to issue the assessment order. The court found that the delegation of powers by the Federal Board of Revenue (FBR) to the Directorate of Intelligence and Investigation was declared illegal by the Lahore High Court. Consequently, the assessment order was annulled, and the appeal was decided in favor of the appellant. |
| Summary |
The case revolves around an appeal filed by M/S. NAZEER & SONS against an assessment order issued by the Deputy Commissioner Inland Revenue regarding sales tax demands. The core issue was the legality of the DCIR's jurisdiction to issue such orders, which was challenged based on earlier judgments by the Lahore High Court that invalidated similar delegations of power by the FBR. The Tribunal found that the DCIR acted outside his jurisdiction, leading to the acceptance of the appeal. This case is significant as it highlights the boundaries of authority within the Inland Revenue framework and emphasizes the importance of adhering to legal delegations of power. Key trending keywords include 'Sales Tax Act', 'jurisdiction', 'Inland Revenue', and 'legal authority'. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
NADIR MUMTAZ WARRAICH
|
| Judges |
NAZIR AHMAD,
NADIR MUMTAZ WARRAICH
|
| Lawyers |
Mr. Babar Nazir,
Ms. Fauzia Iqbal
|
| Petitioners |
M/S. NAZEER & SONS, PESHAWAR
|
| Respondents |
THE CIR, RTO, PESHAWAR
|
| Citations |
2018 SLD 1208
|
| Other Citations |
W.P. No. 37358 of 2016,
W.P. No. 37295 of 2016,
PTCL 2018 CL. 199,
2016 PTD 2332
|
| Laws Involved |
Sales Tax Act, 1990
|
| Sections |
3(1)(A),
11,
11(2),
30,
30(2A),
30(3),
33(13),
37A
|